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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/139878


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    题名: Client importance and audit quality: evidence from China
    作者: 戚務君
    Chi, Wuchun
    Chen, Songsheng
    Li, Zheng
    贡献者: 會計系
    关键词: Client importance;audit adjustment;audit quality
    日期: 2018-07
    上传时间: 2022-04-12 09:23:28 (UTC+8)
    摘要: This study investigates whether the economic bond between auditor and client impairs audit quality at partner-level in China. Prior research does not present a clear conclusion on this topic. We employ a relatively novel proxy for audit quality, audit adjustment, which is not publicly disclosed, yet is believed to be more suitable than most proxies used in prior research. We find that client importance is negatively associated with audit quality. Our study contributes to the literature by using new measure to test how client importance affect audit quality and adding new evidence on the determinants of audit quality at the partner level.
    關聯: Asia-Pacific Journal of Accounting & Economics, Vol.25, No.5, pp.624-638
    数据类型: article
    DOI 連結: https://doi.org/10.1080/16081625.2016.1268061
    DOI: 10.1080/16081625.2016.1268061
    显示于类别:[會計學系] 期刊論文

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